#section 132
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1,410 articlesIncome Tax
Income Tax
Revision u/s. 263 justified as AO granted relief without adequate inquiry into claim: ITAT Mumbai
Income Tax
Income Tax
Addition u/s. 69C towards cash payment deleted since source of cash already taxed: ITAT Mumbai
Income Tax
Income Tax
Addition in assessment u/s. 153C in unabated years without incriminating material not sustainable
Income Tax
Income Tax
AO cannot assume jurisdiction u/s 153C in absence of incriminating material found during search
Income Tax
Income Tax
Discharge of burden u/s. 68 involves question of fact and not substantial question of law
Goods and Services Tax
Goods and Services Tax
Adjudication proceedings cannot be kept pending for years: Delhi HC
Income Tax
Income Tax
Section 270A Penalty Notice Without specifying Specific Charge Invalid: ITAT Chennai
Income Tax
Income Tax
Initiation of proceedings u/s. 148 based on material found during search invalid: ITAT Delhi
Income Tax
Income Tax
Reassessment was valid as Section 147 And 153C could be applied interchangeably
Income Tax
Income Tax
Delay of 85 days condoned on medical grounds: ITAT Bangalore
Income Tax
Income Tax
Condonation of 2564-Day Delay Allowed as No Undue Benefit from Not Appealing Assessment Order
Income Tax
Income Tax
Reopening of unabated assessment u/s. 153A without incriminating material is impermissible
Income Tax
Income Tax
Penalty u/s. 271(1)(c)/ 271AAB imposable even on voluntary disclosure of income: ITAT Pune
Income Tax
Income Tax
